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IN RE ROWLEY

BAP No. AZ-96-2068-MeJR, Bankruptcy No. 95-11049-PHX-CGC, Adv. No. 96-322.

208 B.R. 942 (1997)

In re Calvin E. ROWLEY and Barbara E. Rowley, Debtors. STATE of California, Franchise Tax Board, Appellant, v. Calvin E. ROWLEY and Barbara E. ROWLEY, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided May 13, 1997.

Attorney(s) appearing for the Case

Kathryn Allen, Rancho Cordova, CA, for State of California, Franchise Tax Board.

Kevin J. Rattay, Tempe, AZ, for Calvin & Barbara Rowley.

Before: MEYERS, JONES and RUSSELL, Bankruptcy Judges.

OPINION

PER CURIAM.

In May 1989, the Internal Revenue Service ("IRS") assessed a tax deficiency against Calvin and Barbara Rowley ("Rowleys"). The IRS then notified the State of California, Franchise Tax Board ("State"), of the assessment. The Rowleys failed to notify the State of the assessment despite the requirements of Cal. Rev. & Tax.Code § 18451.1 On April 2, 1993, the State issued a notice of proposed assessment...

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